VATLive > Blog > Italy > Italy Esterometro VAT filing switches to quarterly filing

Italy Esterometro VAT filing switches to quarterly filing

  • Jan 13, 2020 | Richard Asquith

The Italian Esterometro listing of cross-border transactions will no longer be required on a monthly basis. Instead, it is only required on a quarterly basis. The deadline will remain the last working day of the month following the reporting period.

Resident Italian VAT-registered businesses must complete a monthly listing, Esterometro, including all cross-border sales and purchase invoices. This reporting obligation was introduced for all invoices issued after 1 January 2019, following the implementation of Sistema di Interscambio  (SdI) live invoice reporting for B2B and B2C invoices. The Esterometro captures all the invoice not mandated for SdI live reporting. It replaced the Spesometro filing.


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VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is VP Global Indirect Tax at Avalara, helping businesses understand their compliance obligations as they grow globally. He is part of the European leadership team which this year won International Tax Review's Tax Technology Firm of the Year. Richard qualified as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.
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